Sarita Jain Vs ITO (ITAT Delhi)
ITAT Delhi Restores Reassessment for Fresh Consideration – Non-Service of Notice on Correct Email Leads to Remand
Assessee challenged reassessment proceedings initiated u/s 148 as time-barred. The reassessment had been completed u/s 147 r.w.s 144 r.w.s 144B on 20.05.2023, wherein Assessee was not represented. Similarly, the order of CIT(A) dated 29.08.2024 was also ex parte due to non-appearance.
Before Tribunal, it was argued that Assessee did not respond because notices were sent to an incorrect email ID as reflected in IT portal, instead of the email address “[email protected]” furnished in Form 35. Consequently, Assessee was deprived of effective opportunity to present her case.
Tribunal observed that both assessment & appellate proceedings had been concluded ex parte. Since principles of natural justice were violated due to non-service of notice on the correct email, Tribunal held that matter deserved to be remanded. To prevent miscarriage of justice, Tribunal restored the issue to AO with a direction to provide due opportunity of hearing & pass a reasoned order after considering evidences on record & any further documents furnished by Assessee. It was also clarified that if Assessee fails to cooperate, AO would be free to dispose of the matter in accordance with law.
